Shiv Flour Mill ., In re
Date: August 22, 2022
Subject Matter
No GST on supply of fortified atta upon crushing and processing of wheat provided by the State Government
Summary
The WBAAR, in its advance ruling dated 31.12.2021, has observed that the instant supply is a composite supply. The WBAAR has also observed that the instant composite supply undisputedly fulfils criteria (i) and (ii) in Para 7 above. Now, it has been…
1. This Appeal has been filed by M/s Shiv Flour Mill (hereinafter referred to as “the Appellant”) on 31.05.2022 against Advance Ruling Order No. 16/WBAAR/2021-22 dated 31.12.2021, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the „WBAAR’). 2. The appeal petition was admitted in the light of the order passed by the Apex Court dated 10…